Contents / Tax base

TAX BASE FOR EMPLOYERS

TAX BASE
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Taxable remuneration
Remuneration which does not constitute the UST object of taxation (in particular, disbursements non deductible for profit taxation) is not included into the tax base.
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Tax-deductible remuneration
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Tax privileges
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State allowances
In particular:
  • sick leave payments
  • maternity leave payments
  • birth payments
  • child-care allowances (monthly allowances for children under 1,5 years and 3 years)
  • allowances for resort vouchers for employees and their families
  • unemployment payments
  • funeral allowances
Compensations
Compensation specified by federal, regional of local legal acts, in particular:
  • indemnity for injuries at work
  • severance pays
  • payments to dismissed persons due to reduction in force or due to reorganisation or liquidation of the organisation
  • compensation for business trip expenses
Financial aid
Financial aid may be excluded from the UST object of taxation for organisations which form the tax base for profit taxation, as long as it is not included into expenses for the purposes of profit taxation. Notwithstanding the above, the following types of financial aid may be excluded from the object of taxation:
  • financial aid to employees and their families in case of:
    • natural disasters
    • other extraordinary circumstances
    • employee's death
  • payments to employees of budgetary organisations not over 2,000 Roubles per employee on each of the following grounds:
    • material aid paid to self employees and former retired employees
    • compensation of pharmaceuticals prescribed to retired employees and their family members
Insurance premiums

The following insurance premiums are not subject to UST taxation:

  • insurance premiums for the compulsory insurance of its employees (required by law)
  • insurance premiums under voluntary medical insurance of employees, concluded for not less than one year
  • insurance premiums on voluntary health insurance of employees (in part of insurance against the death of the insured or his/her disability acquired in relation to performing job duties)
Unified social tax privileges
TaxpayerType of privilege
For all types of organisations Remuneration paid to disabled employees of I, II or III disability groups, not over 100,000 Rb per employee in a tax period, is tax-free
Privileges on unified social tax
TaxpayerType of privilege
Public organisations of the disabled (including their regional and local divisions of such organisations) with no less than 80% of the total number of employees being disabled or their authorised representatives Annual remuneration up to 100,000 Rb per employee is tax-free
organisations with not less than 50% share of disabled persons in the total number of employees, with their remuneration share not less than 25% and whose statutory capital is fully made up of contributions of public organisations of the disabled *
educational, medical, sport, scientific and other social institutions, institutions of legal and other assistance to the disabled (including disabled children and their parents) owned exclusively by a public organisation of the disabled *

* Organisations engaged in the production and (or) trading of excised goods, raw mineral resources and other minerals, or other goods on the list of the RF Government may not use the privilege